26 U.S.C. § 7206 : US Code - Section 7206: Fraud and false statements

      Any person who - 
      (1) Declaration under penalties of perjury
        Willfully makes and subscribes any return, statement, or other
      document, which contains or is verified by a written declaration
      that it is made under the penalties of perjury, and which he does
      not believe to be true and correct as to every material matter;
      (2) Aid or assistance
        Willfully aids or assists in, or procures, counsels, or advises
      the preparation or presentation under, or in connection with any
      matter arising under, the internal revenue laws, of a return,
      affidavit, claim, or other document, which is fraudulent or is
      false as to any material matter, whether or not such falsity or
      fraud is with the knowledge or consent of the person authorized
      or required to present such return, affidavit, claim, or
      document; or
      (3) Fraudulent bonds, permits, and entries
        Simulates or falsely or fraudulently executes or signs any
      bond, permit, entry, or other document required by the provisions
      of the internal revenue laws, or by any regulation made in
      pursuance thereof, or procures the same to be falsely or
      fraudulently executed, or advises, aids in, or connives at such
      execution thereof; or
      (4) Removal or concealment with intent to defraud
        Removes, deposits, or conceals, or is concerned in removing,
      depositing, or concealing, any goods or commodities for or in
      respect whereof any tax is or shall be imposed, or any property
      upon which levy is authorized by section 6331, with intent to
      evade or defeat the assessment or collection of any tax imposed
      by this title; or
      (5) Compromises and closing agreements
        In connection with any compromise under section 7122, or offer
      of such compromise, or in connection with any closing agreement
      under section 7121, or offer to enter into any such agreement,
      willfully - 
        (A) Concealment of property
          Conceals from any officer or employee of the United States
        any property belonging to the estate of a taxpayer or other
        person liable in respect of the tax, or
        (B) Withholding, falsifying, and destroying records
          Receives, withholds, destroys, mutilates, or falsifies any
        book, document, or record, or makes any false statement,
        relating to the estate or financial condition of the taxpayer
        or other person liable in respect of the tax;

    shall be guilty of a felony and, upon conviction thereof, shall be
    fined not more than $100,000 ($500,000 in the case of a
    corporation), or imprisoned not more than 3 years, or both,
    together with the costs of prosecution.